Malachi 3:8

“Will a man rob God? etc.] Or “the gods”; the false gods, the idols of the Gentiles; the Heathens will not do that, accounting sacrilege a great sin, and yet this the Jews were guilty of: or “the judges”f74, as the Targum; civil magistrates; will any dare to defraud them of their due? (see <390108> Malachi 1:8). Yet ye have robbed me; keeping back from the priests and Levites, his ministers, what was due to them; and which, being no other than a spoiling or robbing of them, might be interpreted a robbing of God: But ye say, wherein have we robbed thee? as not being conscious of any such evil; or, however, impudently standing in it, that they were not guilty: to which is returned the answer,…”

“rob--literally, "cover": hence, defraud. Do ye call defrauding God no sin to be "returned" from (Mal 3:7)? Yet ye have done so to Me in respect to the tithes due to Me, namely, the tenth of all the remainder after the first-fruits were paid, which tenth was paid to the Levites for their support (Lev 27:30-33): a tenth paid by the Levites to the priests (Num 18:26-28): a second tenth paid by the people for the entertainment of the Levites, and their own families, at the tabernacle (Deu 12:18): another tithe every third year for the poor, &c. (Deu 14:28-29). offerings--the first-fruits, not less than one-sixtieth part of the corn, wine, and oil (Deu 18:4; Neh 13:10, Neh 13:12). The priests had…”

“Shall a man rob or cheat - , defraud God? God answers question by question, but thereby drives it home to the sinner’s soul, and appeals to his conscience. The conscience is steeled, and answers again, “In what?” God specifies two things only, obvious, patent, which, as being material things, they could not deny. “In tithes and offerings.” The offerings included several classes of dues to God: (a) the first fruits ; (b) the annual half-shekel Exodus 30:13-15; (c) the offerings made for the tabernacle Exodus 25:2-3; Exodus 35:5, Exodus 35:21, Exodus 35:24; Exodus 36:3, Exodus 36:6 and the second temple Ezra 8:25 at its first erection; it is used of ordinary offerings; (d) of the tithes of…”

“3:8-9 Malachi appeals to Judah for a comprehensive renewal of their practice of giving to the Lord. • Tithes, a tenth of the produce of the land, were required offerings (see Deut 12:6, 11, 17). Offerings were additional gifts or contributions made to the Lord or his sanctuary that included produce, material goods (such as construction materials or garments), or personal valuables (such as gold, silver, or precious stones). • Judah’s recent experience resulted from God’s curse (see Deut 28:20, 27). Malachi thus urgently called the community to repent, turn to the Lord, and do what the covenant required.”

“a man: Psa 29:2; Pro 3:9, Pro 3:10; Mat 22:21; Mar 12:17; Luk 20:25; Rom 13:7 In: Mal 1:8, Mal 1:13; Lev 5:15, Lev 5:16, 27:2-34; Num 18:21-32; Jos 7:11; Neh 13:4-14; Rom 2:22 Malachi 3:9”